My client liquidated his annuity earlier in the year does this qualify my rmd for his other ira's that are separate from the annuity?

yo can still use your RMD to fund an IRA. However, I guess you/ he need (s)other taxable compensation, earned income, I mean, to contribute to an IRA.(as RMDs are considered a ROC and growthand are not considered earned income and therefore cannot be used to contribute to an IRA);aslonas you've inherited an IRA, then,you can keep the IRA aslongas you want by taking only the RMD each year over the remainder of your life expectancy rather than emptying the account all at once. However, you can’t roll over those RMDs to an IRA.

Also if you still have a retirement plan ,i.e., 401K or etc, then you need to take your RMD om yur retirement plan separately from yur IRA RMD. as long as you withdraw the total RMD amount each year, then,you can take the combined amount from just one or more accounts of that type, if applicable.